NCO establishment. Types (forms) of non-profit organizations

As you know, all organizations in Russia can be divided into three sectors: government, commercial and non-commercial. And if everything is clear with the first two types, then the last one makes us think. What objects are non-profit organizations? We invite you to reflect on this further.

Non-profit organizations are...

First a definition. NPO, non-profit organization - a structure that does not set its main goal to make a profit, and also does not distribute it among its participants.

The goals of the NPO are as follows:

cultural;
social;
charitable;
scientific;
educational;
managerial;
political;
protection of the health of citizens;
development of sports, physical culture;
satisfaction of non-material (spiritual) needs;
protection of legitimate interests of individuals and legal entities;
legal assistance;
other things useful to society.

Objects that belong to non-profit organizations have the right to engage in entrepreneurial activities. But only if it is aimed at achieving the main public goal.

It is important to note that non-profit organizations that perform certain functions of self-government bodies, the state, and at the same time do not resort to the help of these, are called non-governmental.

Characteristics of NCOs

In order to more clearly present the structures that relate to NGOs, we suggest that you familiarize yourself with the following characteristics:

Founder: any person.
Personnel: recruited staff and involved persons.
Cash reward for participants: staff members- wages, work of volunteers, volunteers are not paid, services of involved persons - a contract for the provision of services.
The main objectives of the activity: as a rule, socially significant.
Sources of funding: state budget (but only if the founder of the organization is the state), borrowed capital, business income (with some restrictions), investments and donations. There are also membership fees. Moreover, the vast majority of NGOs exist at the expense of them, without resorting to the above sources. Grants are often used, including state ones. Also, many NGOs make them their sole source of funding.

Types of NGOs

Non-profit organizations include:

Cooperatives: garage-building, consumer (credit, housing, agricultural, marketing, horticultural, supply, livestock, gardening, processing).
Unions.
Associations.
Universities.
Autonomous non-profit associations.
State corporations.
Charity organisations.
State companies.
Cossack societies.
natural, National parks, reserves.
Municipal and state budgetary, state and autonomous entities.
non-governmental associations.
Non-commercial partnership.
HOA, GK, ZhK.
Various kinds of social associations: political parties, public funds, movements, organizations, trade unions, foundations of public initiative.
Associations of legal entities.
Mutual insurance companies.
Unions of employers.
Communities of small indigenous peoples.
Religious association, group, organization.
Country, horticultural, horticultural non-profit association.
Territorial public association.
Chamber of Commerce and Industry.

NKO hybrid forms

Speaking about which organizations are non-profit, it is important to note hybrid forms with commercial (private) structures. These include:

Companies in the public interest (UK).
Public Benefit Corporation (USA).
Small-income limited liability company (USA).
Corporation with socially useful purposes (Germany).
Charitable Limited Liability Company (Germany).

NGOs in Russia

In Russia, to forms non-profit organizations include more than 30 types of NGOs. Many of them have similar functions, and the differences are only in the names. All associations are regulated by the Civil Code of the Russian Federation (Chapter 4, paragraph 6), the Federal Law "On non-profit organizations". The specific activities of individual NCOs are controlled by relevant legislative acts.

We list some features of the activities of these organizations in the Russian Federation:

Foreign grants received are not taxed.
Since 2008, special presidential grants have been allocated to support NGOs.
In 2015, the so-called register of undesirable organizations was introduced. Any international or foreign NPO that poses a threat to the Russian state system can get there.
In 2017, a decree was issued requiring the issuance of grants to those non-profit organizations that conduct socially significant, civic activities.

NCOs in our country are a fairly common type of associations, numbering more than a dozen forms. They are united by common goals, combined characteristics of NCOs. In relation to such organizations, both general regulatory norms and specific ones apply.

Non-Profit Organizations - legal entities that do not pursue profit making as the main goal of their activities and do not distribute the profit received among the participants (Article 50 of the Civil Code of the Russian Federation).

Separation of non-profit organizations from commercial ones:

for non-profit organizations economic activity is auxiliary, ensuring their participation in the property turnover, and the civil law status of these organizations is of a secondary nature;
commercial organizations carry out economic activity, which is fundamental for them and is fully regulated by civil law.

Unlike commercial organizations, non-profit organizations are not professional participants in property relations. Therefore, for non-commercial legal entities, the legislator establishes special (targeted) legal capacity(clause 1 of article 49 of the Civil Code) and allows the use of their property only to achieve the goals specified in their constituent documents (clause 4 of article 213 of the Civil Code).

The performance of non-commercial legal entities in civil circulation is due to the need for material support for their core activities, which should not be entrepreneurial.

Non-profit organizations can be created to achieve social, charitable, cultural, educational, scientific and managerial goals, in order to protect the health of citizens, develop physical education and sports, meeting the spiritual and other non-material needs of citizens, protecting the rights, legitimate interests of citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public benefits (Article 2 of the Federal Law of 12.01.1996 N 7-FZ "On non-profit organizations").

Thus, non-profit organizations carry out activities aimed at the formation of public goods, they are the strongholds of the civil society infrastructure. They participate not in production, but in the redistribution of material goods (the national product). In all other respects, non-profit organizations are full-fledged and permanent participants in the property turnover, along with commercial organizations.

its institutions;
reorganization of another non-profit organization of the same legal form;
as a result of reorganization in the form of transformation legal entity other organizational-legal form (in cases stipulated by federal laws).

The decision to create a non-profit organization as a result of its establishment is taken by its founders (founder).

A non-profit corporate organization is the owner of its property.

The charter of the non-commercial corporate organization it may be provided that decisions on the creation of other legal entities by the corporation, as well as decisions on the participation of the corporation in other legal entities, on the establishment of branches and on the opening of representative offices of the corporation, are taken by the collective body of the corporation.

A non-profit organization is considered to be established as a legal entity from the moment of its state registration in accordance with the procedure established by law, owns or manages separate property, is liable (with the exception of cases established by law) for its obligations with this property, can acquire and exercise property and non-property rights on its own behalf, bear obligations, be a plaintiff and a defendant in court.

A non-profit organization must have an independent balance sheet and (or) estimate.

A non-profit organization is created without limiting the period of activity, unless otherwise established by the constituent documents of a non-profit organization.

A non-profit organization has the right to open accounts in banks in the territory in the prescribed manner. Russian Federation and outside its territory, with the exception of cases established by federal law.

A non-profit organization has a seal with the full name of this non-profit organization in Russian.

A non-profit organization has the right to have:

stamps and letterheads with their name;
symbols - emblems, coats of arms, other heraldic signs, flags and hymns, the description of which must be contained in the constituent documents.

List of non-profit organizations

institution- a unitary non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-profit nature (Article 123.21 of the Civil Code of the Russian Federation).

Autonomous non-profit organization - a unitary non-profit organization that does not have membership and was created on the basis of property contributions from citizens and (or) legal entities in order to provide services in the areas of education, healthcare, culture, science and other areas of non-profit activity (Article 123.24 of the Civil Code of the Russian Federation).

religious organization - a voluntary association of citizens of the Russian Federation permanently and legally residing on the territory of the Russian Federation or other persons, formed by them for the purpose of joint confession and dissemination of faith and registered in the manner prescribed by law as a legal entity (local religious organization), an association of these organizations (centralized religious organization), as well as the organization and (or) the governing or coordinating body created by the specified association in accordance with the law on freedom of conscience and on religious associations for the purpose of joint confession and dissemination of faith (Article 123.26

A non-profit legal entity is an organization that does not have as its main goal the generation of income and does not distribute the net income received among the participants.

Non-profit organizations may be created in the form of an institution, a public association, a joint-stock company, a consumer association of legal entities in the form of an association (union) and in another form provided for by legislative acts.

From this list of forms, we see that the organizational and legal forms of non-commercial legal entities is not exhaustive and can be supplemented by legislative acts than the organizational and legal forms of commercial legal entities.

A non-profit organization may engage in entrepreneurial activities only insofar as this corresponds to its statutory goals.

Non-profit organizations can be created to achieve social, cultural, scientific, educational, charitable, management goals; protection of the rights, legitimate interests of citizens and organizations; resolution of disputes and conflicts; meeting the spiritual and other needs of citizens; protection of the health of citizens, protection environment, development of physical culture and sports; provision of legal assistance, as well as for other purposes aimed at ensuring public benefits and the benefits of its members (participants).

Consider the organizational and legal forms of non-commercial legal entities.

Institution. Article 8 of the Law "On non-commercial organizations" gives the concept of an institution. An institution is recognized as an organization created and financed by its founder for the implementation of managerial, socio-cultural or other functions of a non-commercial nature.

An institution can be formed on the basis of both state and private forms of ownership. Consequently, institutions are divided into public and private.

A state institution is an institution created by the state in accordance with the Constitution and laws of the Republic of Kazakhstan or by decisions of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan and Akims of the capital, regions, cities of republican significance and maintained only at the expense of state budget unless otherwise provided by legislative acts.

A private institution is an organization that is not part of a state structure, created by individuals and (or) non-state legal entities to carry out managerial, socio-cultural or other functions of a non-commercial nature.

The institutions are the bodies government controlled(as subjects of civil law), institutions of education, culture and sports, etc.

Institutions are not owners of property, but have the right operational management, and financed by the owner of his property .

In case of insufficiency at the institution Money to satisfy the claims of its creditors, the owner of the property bears subsidiary liability for the obligations of the institution.

Public association. The next organizational and legal form of a non-profit organization is a public association.

According to Art. 11 of the Law of the Republic of Kazakhstan "On non-profit organizations" and Art. 106. Civil Code. A public association is an organization established as a result of a voluntary association of citizens in order to achieve their common goals that do not contradict the legislation of the Republic of Kazakhstan.

Public associations include political parties, trade unions, voluntary societies, creative unions, etc.

The goals that a public association is aimed at are not related to the receipt of profit by its members, citizens unite to satisfy their spiritual and other non-material needs.

Need to define legal status public

associations in the Civil Code relates exclusively to their participation in

property relations and the limits of civil law regulation of relations related to their establishment and activities, should be limited to this area. The legal status of public associations is also determined by the Law of the Republic of Kazakhstan "On property associations", detailed by special legislative acts regulating relations for the creation and operation of their specific types.

The property of a public association belongs to it by the right of ownership. Participants (members) of public associations have no rights to the property transferred by them to these associations, including membership fees.

non-commercial Joint-Stock Company.

Article 16 of the Law of the Republic of Kazakhstan defines such an organizational and legal form as a non-profit joint stock company, while the Civil Code of the Republic of Kazakhstan does not at all stipulate such an organizational - legal form, there is a mismatch. In addition, the Law “On non-commercial organizations” itself does not clearly explain the procedure for their creation and the specifics of their functioning. In this regard, we believe that it is necessary to either exclude this provision from the Law, or bring it into line with the Civil Code of the Republic of Kazakhstan.

A non-commercial joint-stock company is a legal entity that issues shares in order to raise funds for the implementation of its activities, the income of which is used exclusively for the development of this company. Non-commercial joint-stock companies are not entitled to issue preferred shares, derivatives and convertible securities.

The foundation agreement of a non-commercial joint-stock company is concluded by signing this agreement by each founder or his authorized representative.

A company established as a non-profit organization cannot be transformed into a commercial organization, just as a company established as a commercial organization cannot be transformed into a non-profit organization.

consumer cooperative.

A consumer cooperative is a voluntary association of citizens on the basis of membership to meet the material and other needs of participants, carried out by combining property (share) contributions by its members.

In cases stipulated by legislative acts, legal entities may join a consumer cooperative.

Unlike a production cooperative, a consumer cooperative does not require the personal labor participation of its members in common affairs.

The members of the consumer cooperative are obliged to cover the resulting losses by making additional contributions within three months after the approval of the annual balance sheet. In addition, they jointly and severally bear subsidiary liability for the obligations of the cooperative within the limits of the unpaid part. additional contribution cooperative members.

The income received by the cooperative cannot be distributed among its members and are directed to the statutory purposes.

A consumer cooperative may be formed by two or more citizens.

In case of liquidation of a consumer cooperative or withdrawal from it, a member of the cooperative has the right to allocate his share in the property of the cooperative, proportional to his share. The heirs of a member of the cooperative have the priority right to be admitted as members of the cooperative, unless otherwise provided by the charter of the cooperative.

A feature of rural consumer cooperatives is the possibility of creating such cooperatives to meet the material and other needs of not only their members, but also other citizens living in rural areas.

Public fund.

A public fund is a non-profit organization without membership, established by citizens and (or) legal entities on the basis of voluntary property contributions, pursuing social, charitable, cultural, educational and other socially useful goals. Main Feature fund is that the persons who founded the fund do not acquire membership in it and do not participate directly in the management of its affairs.

A public fund may be created by one or more citizens and (or) legal entities. After state registration of a public fund, its founders do not become its members.

The property on the balance sheet of a public fund is subject to legal regime private property .

The procedure for managing a public fund and the procedure for forming its bodies are determined by the charter approved by the founder.

The Charter defines the sole and collegiate bodies public fund management. This may be at the discretion of the founders, for example, the president, chairman, director, council, board, meeting of founders. Most often, a board of trustees of the foundation is created, which oversees the activities of the foundation,

adoption of decisions by other bodies of the fund and ensuring their execution, use of the funds of the fund, compliance by the fund with legislation.

Article 107 of the Civil Code establishes the mandatory requirements for the charter of the foundation, and obliges the public foundation to publish annually reports on the use of its property in official publications.

Religious association.

A religious association is a voluntary association of citizens who, in accordance with the procedure established by legislative acts, have united on the basis of their common interests in order to satisfy spiritual needs.

Religious associations in the Republic of Kazakhstan are recognized as local religious associations (communities), religious administrations (centers) and their structural units as well as spiritual educational institutions and monasteries.

A religious association may be created by a group of citizens in the amount of at least 10 people.

According to Part 1, Article 8 of the Law “On Religious Associations”, the charter submitted for registration must indicate:

the name, location of the religious association and the territory within which it carries out its activities;

religious affiliation, subject and goals of activity; the structure of a religious association, the procedure for its formation, the competence and terms of office of its governing bodies;

the rights and obligations of a religious association;

the procedure for the formation of the property of a religious association;

the procedure for introducing amendments and additions to the charter of a religious association;

the procedure for the reorganization and liquidation of a religious association.

State registration of religious administrations (centers), associations operating on the territory of two or more regions of the republic, as well as the spiritual ones formed by them educational institutions, monasteries and other associations is carried out by the Ministry of Justice of the Republic of Kazakhstan, and the registration of local religious associations is carried out by the territorial bodies of justice.

Due to the fact that today the state pays non-profit organizations great attention, committee registration service The Ministry of Justice of the Republic of Kazakhstan analyzed the registration of public and religious associations.

An analysis of the registration of public associations showed that there has been an increase in the growth of registration of public associations whose activities are mainly aimed at satisfying professional and amateur interests, developing scientific, technical and artistic creativity, protecting the environment, participating in charitable activities, conducting cultural, educational, sports and recreational activities. work. Statistical data show that the largest number of public and religious associations are registered in South Kazakhstan, East Kazakhstan, Almaty, Zhambyl regions, Almaty city.

Association of legal entities in the form of an association (union).

For the purpose of coordinating their entrepreneurial activities, providing and protecting common property and other interests, commercial organizations may, under an agreement between themselves, as well as jointly with non-profit organizations, create associations in the form of associations (unions).

Associations of legal entities can only be created in the form of an association or union, indicating their organizational and legal form in the name of the legal entity and its constituent documents, including the words "association" or "union".

The property of an association (union) is formed from the contributions of its members, its own activities and other legal receipts. The property transferred by the members of the union of associations (union) shall become its property. An association (union) is the owner of the property on its balance sheet. The property of an association (union) is subject to the legal regime of private ownership. Members of an association (union) retain their independence and the rights of a legal entity. The association (union) is not responsible for the obligations of its members. Members of an association (union) bear subsidiary liability for its obligations only in cases where its size and procedure are provided for by the constituent documents of the association (union). That is, the absence of an indication in the constituent documents of additional responsibility releases members of the association (union) from it.

Members of an association (union) have the right, at their own discretion, to withdraw from the association (union) at the end of the financial year, unless otherwise provided by the constituent documents. In this case, the member of the association (union) bears subsidiary liability for its obligations that arose prior to his withdrawal from the association, in proportion to his contribution within two years from the date of withdrawal. Also, with the consent of the members of the association (union), a new member of the association may enter it. Joining an association (union) of a new member may be conditioned by its subsidiary liability for the obligations of the association (union) that arose prior to its entry.

In the Law of the Republic of Kazakhstan "On non-profit organizations" Art. 17 of which states that non-commercial legal entities can be created in a different organizational and legal form. Chambers of notaries, bar associations, chambers of commerce and industry, chambers of auditors, cooperatives of apartment owners, and other non-profit organizations may be formed in a different organizational and legal form.

Thus, it is necessary to conclude that non-profit legal entities are a form of business that does not have as its main goal the generation of income and does not distribute the income received among the participants and has the following organizational and legal forms: institution, public association, joint-stock company, consumer cooperative, fund , a religious association, an association of legal entities in the form of an association (union).

In accordance with Article 50 of the Civil Code, all legal entities in the Russian Federation are divided into and non-commercial.

The purpose of commercial organizations is to make a profit and distribute it among all participants.

The list of types of commercial organizations is closed. These include:

1) business companies and partnerships;

2) unitary, state;

3) production cooperatives.

Non-profit organizations are created Non-profit organizations do not aim to make a profit. They have the right to exercise but the profit cannot be distributed among the participants, it is spent in accordance with the purposes for which the organization was created. During the creation of a non-profit organization, a bank account, an estimate and a personal balance sheet must be formed. The list of non-profit organizations specified in the Code is not exhaustive.

So what legal entities are non-profit organizations?

Non-profit organizations include:

1) Religious, public organizations and associations.

Carry out activities in accordance with the purposes for which they were created. Participants are not liable for the obligations of organizations, and those, in turn, for the obligations of members;

2) Non-commercial partnerships - established by citizens or legal entities. individuals and non-profit organizations based on the principle of membership, to assist the members of the organization in the implementation of activities that are aimed at achieving the goals set;

3) The form of a non-profit organization is also an institution - an organization funded by the owner, which was created to carry out managerial and other functions of a non-profit nature. If the property of the institution is insufficient, the owner shall bear subsidiary liability for obligations.

4) Autonomous non-profit organizations. They are created to provide services in the field of education, culture, healthcare, sports, and other services on the basis of property contributions.

5) Non-profit organizations include various kinds of foundations. The Foundation is an organization that does not have membership, pursuing charitable, social, cultural goals and created on the basis of property contributions. It has the right to engage in entrepreneurial activities to achieve the goals of creation.

6) Associations and unions. They are created by commercial organizations in order to coordinate business activities and protect property interests.

7) Non-profit organizations also include consumer cooperatives- associations (voluntary) of citizens and legal entities created to meet material and other needs on the basis of the pooling of share property contributions.

Each of the forms of a non-profit organization has its own characteristics that meet the goals of its creation.

Creation of a non-profit organization.

Registration takes place within 2 months. It is necessary to prepare documentation for registration:

Information about the address of the location;

Application for registration, notarized;

Constituent documents;

Decision to establish a non-profit organization;

State fees.

A non-profit organization was created from the moment of state registration, after which it can carry out its activities. Such an organization does not have a term of activity, so it may not re-register. In the event of liquidation of a non-profit organization, payments are made to all creditors, and the remaining funds are spent on the purposes for which the organization was created.

And not distributing the profits received among the participants. Non-profit organizations can be created to achieve social, charitable, cultural, educational, scientific and managerial goals, in the areas of protecting the health of citizens, developing physical culture and sports, meeting the spiritual and other non-material needs of citizens, protecting the rights, legitimate interests of citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public benefits. Non-profit organizations have the right to engage in entrepreneurial activities only if this activity is aimed at achieving the goals of the organization.

Types of non-profit organizations

Notes

Links

Wikimedia Foundation. 2010 .

See what "Non-profit organization" is in other dictionaries:

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Books

non-profit organizations. Legal regulation, accounting and taxation, Mityukova Elvira Saifullovna. In the book "Non-Profit Organizations: legal regulation, accounting and taxation" (3rd ed., additional and revised) explains issues related to the features of registration, ...